{
  "url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-99",
  "json_url": "https://openlegislation.uk/income-tax-employments-regulations-1993/regulation-99.json",
  "legislation": "uksi/1993/744",
  "legislation_title": "The Income Tax (Employments) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-employments-regulations-1993",
  "path": "regulation/99",
  "kind": "regulation",
  "number": "99",
  "heading": "Assessment",
  "text": "(1) Nothing in these Regulations shall prevent an assessment under Schedule E being made on a person in respect of his emoluments.\n(2) The assessment of emoluments shall be made in accordance with section 29 of the Management Act.\n(3) All the emoluments of an employee may be included in one assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 29 was amended by Part II of Schedule 14 to the Finance Act 1971, section 44(5) of the Finance (No. 2) Act 1975, paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988, section 119 of, and Part VIII of Schedule 14 to, the Finance Act 1988, and Part V of Schedule 17 to the Finance Act 1989."
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/1996/1312",
      "affecting_title": "The Income Tax (Employments) (Amendment No. 3) Regulations 1996"
    },
    {
      "type": "applied",
      "affecting": "uksi/1994/1212",
      "affecting_title": "The Income Tax (Employments) (Notional Payments) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/744/regulation/99",
    "retrieved_at": "2026-10-29T14:00:51.303653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}